税收分析是强化税收征收管理的基石

Tax Analysis is a Basic Way in Strengthening Tax Levy

加强税收征收管理有利于保证国家税收收入及时、足额地上缴入库,有利于财政收入的稳定增长。而税收分析是强化税收征收管理的重要方法和手段,对及时准确地发现问题,有的放矢地解决问题,加强税收征收管理起着重要的导向作用,是保障税收征收管理的一把金钥匙。对税收弹性分析,税收负担分析,税源分析进行研究探讨,是以寻求更好地提高税收征收管理的质量和效率。

Enhancing tax levy will guarantee that national finance income turns in State Treasury timely and in full, which is favorable to steady finance increase. Tax analysis is an important way in enhancing tax levy. Tax analysis finds the problem timely and correctly, and solves the problem with aim. It is a key to tax levy administration. This article probes into elasticity of tax, tax burden, and the analysis on tax resources in order to improve tax levy and efficiency.